VAT documents

VAT documents have a mandatory retention period because VAT is a tax levied on the sale of goods and services. Companies that are liable for VAT must therefore keep a close record of the products and services they sell and the amount of VAT they are required to pay.

In short, the mandatory retention period for VAT documents is an important part of the VAT system and is designed to ensure that businesses comply with their VAT obligations and that the tax authority has the possibility to monitor and prevent fraud.

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